https://www.taxtmi.com/caselaws?id=90270 Modvat credit could not be denied where duty-paying invoices were issued in the name of another manufacturing unit of the same assessee, provided the goods were actually received and consumed in the factory. The Tribunal held that post-1-4-1994 amendments and decisions concerning dealers' invoices under Rule 57GG did not govern transfers between sister units of the same manufacturer. It followed the earlier Larsen & Toubro view and treated the objection as only legal in nature, not based on any dispute about receipt or use of goods. Credit was therefore upheld on the facts stated. en-us Fri, 29 Jan 1999 00:00:00 +0530 Tue, 04 Oct 2011 17:25:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90270 Modvat credit could not be denied where duty-paying invoices were issued in the name of another manufacturing unit of the same assessee, provided the goods were actually received and consumed in the factory. The Tribunal held that post-1-4-1994 amendments and decisions concerning dealers' invoices under Rule 57GG did not govern transfers between sister units of the same manufacturer. It followed the earlier Larsen & Toubro view and treated the objection as only legal in nature, not based on any dispute about receipt or use of goods. Credit was therefore upheld on the facts stated. Case-Laws Central Excise Fri, 29 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90270